Back in the day, twice each year, a debate would break out at the news bureau where I used to work: "Who is going to write the gas tax story?"
It was a story you could write in your sleep. "Nebraska's variable gas tax is rising/dropping to ... blah, blah, blah."
But it was kind of important. A rise would mean a couple pennies more paid in taxes per gallon; a drop, a penny or two of a break.
Nebraska's gas tax is called "variable" because the rate was set based on the calculated needs of state highway construction and maintenance. So it rose and fell, depending on how much work needed to be fun...
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